If I understand your question correctly, the answer is yes and no. Particular can break up your image into a set number of smaller images. Use layer grid and use a square particle precomp and adjust the size accordingly. However, it cannot take a piece of the texture of the large image and map it to the smaller one. You have to use a texture. You may want to check out Andrew Kramer's fracture tutorial. I think you can use it to do what you want. It can be found here:
http://www.videocopilot.net/tutorials/fracture_design/
Also, try out dan ebbert's expressions to create the backside. He has an expression which will cause a layer's opacity to drop to 0 when not facing the camera. With a little creativity, you can set up 2 instances of fracture effect and reverse this expression to get 2 sides of the image, each facing the camera from the proper side. I think this is your best bet.
Best,
Mike
